What amount in profit or loss should be recognized in 2022 as result of the reclassification?

On January 1, 2020, Plain Company purchased 6% bonds in the face amount of P100,000. The bonds mature on January 1, 2024 and were purchased for P105382 to yield 4.5%. The entity used the effective interest method of amortization and interest is payable annually every December 31. The business model for this investment is to collect contractual cash flows composed of interest and principal. On December 31, 2021. the entity changed the business model for this investment to realize fair value changes. On January 1. 2022. the fair value of the bonds was P105350.